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    <title>Tax reimbursement to BCPL.</title>
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    <description>100% reimbursement of net State Goods and Services Tax (SGST) is granted to Brahmaputra Cracker and Polymer Limited for the residual period of the pre-existing incentive, after the earlier tax exemption became incompatible with the GST regime. The reimbursement applies to intra-state supplies within Assam and covers SGST paid through the electronic cash ledger after utilisation of available input tax credit. The Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017 applies mutatis mutandis, except that the provisions relating to extension of the period of eligibility do not apply.</description>
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